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ARTICLE · 19 SEPTEMBER 2024

Dutch Budget Day 2024: Proposed Changes For 2025

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On 17 September 2024 (Budget Day 2024), the Dutch Ministry of Finance submitted the 2025 Dutch Budget to parliament. This budget contains various tax proposals for the coming year (Tax Plans 2025).

NetherlandsTax
Imme Kam
Imme Kam
Charlotte Kiès
Charlotte Kiès
Arco Bobeldijk
Arco Bobeldijk
Daniël Van Der Vliet
Daniël Van Der Vliet
Daan Jongebloed
Daan Jongebloed
Steffie Klein
Steffie Klein
Bamdad Ferdowsi
Bamdad Ferdowsi
Merel Kuijer
Merel Kuijer
Charlotte de Lange
Charlotte de Lange
+2 more

On 17 September 2024 (Budget Day 2024), the Dutch Ministry of Finance submitted the 2025 Dutch Budget to parliament. This budget contains various tax proposals for the coming year (Tax Plans 2025).

A couple of days earlier, on 13 September 2024, the government published its coalition program recognising that a strong business climate is indispensable to preserve a stable Dutch economy and healthy companies. The government promotes a solid and predictable (fiscal) policy, for example when it comes to corporate tax rates and the innovation box.

The most relevant proposals for corporate taxpayers relate to the deductibility of interest payments, a new group definition in the Withholding Tax Act 2021 (WTA 2021), an extension of the related-party definition in the Corporate Income Tax Act (CITA), the incorporation of the latest OECD Pillar Two Guidance in the Minimum Tax Act 2024 (MTA 2024), and the interaction of the Pillar Two rules with the 'subject-to-tax rules'

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